Source: L. 2004: Entire part added with relocations, p. 1035, § 2, effective July 1. L. 2009: (1)(b)(I), (1)(b)(III), (2)(b)(II)(A), and (2)(b)(II)(C) amended, (HB 09-1331), ch. 416, p. 2310, § 11, effective June 4. L. 2014: (1)(a) and (2)(b)(I) amended, (HB 14-1326), ch. 357, p. 1677, § 5, effective June 6.
Cross references: (1) In 2009, subsections (1)(b)(I), (1)(b)(III), (2)(b)(II)(A), and (2)(b)(II)(C) were amended by the "Motor Vehicle Innovation Act". For the short title, see section 1 of chapter 416, Session Laws of Colorado 2009.
(2) For the legislative declaration in HB 14-1326, see section 1 of chapter 357, Session Laws of Colorado 2014.
(3) For the federal "Clean Air Act", see 42 U.S.C. sec 7401 et seq.
Structure Colorado Code
Article 26 - Sales and Use Tax
Part 7 - Sales and Use Tax Exemptions
§ 39-26-702. Department of Revenue - Rules
§ 39-26-703. Disputes and Refunds
§ 39-26-705. Miscellaneous Use Tax Exemptions - Printers Ink and Newsprint - Manufactured Goods
§ 39-26-707. Food, Meals, Beverages, and Packaging - Definitions
§ 39-26-708. Construction and Building Materials
§ 39-26-709. Machinery and Machine Tools - Definitions
§ 39-26-711. Aircraft - Tangible Personal Property
§ 39-26-711.5. Aircraft - Use Outside State
§ 39-26-711.8. Aircraft - Use Outside State - On-Demand Air Carriers
§ 39-26-711.9. Historic Aircraft on Loan for Public Display - Definition
§ 39-26-712. Trailers and Trucks
§ 39-26-713. Tangible Personal Property
§ 39-26-714. Vending Machines - Definitions
§ 39-26-715. Fuel and Oil - Definitions
§ 39-26-716. Agriculture and Livestock - Special Fuels - Definitions
§ 39-26-717. Drugs and Medical and Therapeutic Devices - Definitions
§ 39-26-721. Manufactured Homes
§ 39-26-723. Colorado Wood Products - Repeal
§ 39-26-724. Components Used to Produce Energy From a Renewable Energy Source - Definitions
§ 39-26-725. Sales Related to a School - Definitions
§ 39-26-726. Medical Marijuana - Debilitating Conditions and Ability to Purchase